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Zakaat on Properties, Flats, etc.

Q: Is zakaat fardh on properties, flats, etc?

A: Zakaat is not fardh on properties which are not purchased with the intention of resale. One will pay zakaat on the rent received. However, if the properties were purchased with the intention of resale, then zakaat will be fardh on the market value of the properties.

وفى الخانية ولو اشترى قدورا من صفر يمسكها ويؤاجرها لا تجب فيها الزكاة كما لا تجب فى بيوت الغلة (الفتاوى التاتارخانية 169/3)

و فى الكبرى إذا اشترى دارا أو عبدا للتجارة فآجره خرج من أن يكون للتجارة لأنه لما آجره فقد قصد الغلة فخرج عن حكم التجارة (الفتاوى التاتارخانية 167/3)

فلا زكاة على مكاتب ولا فى مرهون ومديون للعبد بقدر دينه ولا فى ثياب البدن واثاث المنزل ودور السكنى ونحوها

قال العلامة الطحطاوي - رحمه الله -: (قوله وأثاث المنزل) اى أمتعة البيت من نحو أبسطة و أكسية كذا فى الجلالين (قوله ونحوها) كحوانيت وخانات يستغلها (حاشية الطحطاوي على الدر المختار 1/392)

رجل اشترى عبدا للتجارة فآجره أو دارا فآجرها خرج العبد والدار من أن يكون للتجارة لأنه لما آجرهما فقد قصد الغلة فخرج من حكم التجارة (التجنيس والمزيد 2/301) 

Answered by:

Mufti Zakaria Makada

Checked & Approved:

Mufti Ebrahim Salejee (Isipingo Beach)

Topic: